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HMRC internal manual

PAYE Settlement Agreements

Dealing With PAYE Settlement Agreements

If an employer wishes to make a payment on account before the agreement is finalised you must take the following action

  • ask the employer to send a cheque to you
  • use Print Payslip to print a proforma when the payment on account is received in your office (there is no need to issue a payslip before the payment on account is received)
  • enter the 15 character SAFE customer reference on the proforma payslip
  • send the proforma payslip with the cheque to Account Office Shipley.

If an employer wants to make a payment on account by BACS or CHAPS, to ensure the payment on account is allocated correctly when the SAFE charge is created

  • tell the employer to pay using their SAFE customer account reference. (Use SAFE function “View Customer Account” to find their SAFE customer reference.)